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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
M. AJIT KUMAR, Technical Member, AJAYAN T.V., Judicial Member
Johnson Lifts Pvt. Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. introduction to appeal and factual background. (Para 1 , 2 , 3) |
| 2. arguments regarding classification and relevant case law. (Para 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 3. court’s detailed observations on classification principles and statutory interpretation. (Para 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34 , 35 , 36) |
| 4. ratio decidendi on evidence requirements and penalties. (Para 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45) |
| 5. conclusion and order regarding the appeal. (Para 46) |
Per Mr. Ajayan T.V.
Johnson Lifts Pvt. Ltd., the Appellant herein has preferred this appeal against the Order in Original No.101809/2023 dated 12.05.2023 passed by the Commissioner of Customs, Chennai II.
2. The brief facts are that the Appellant had imported goods classifying them as parts of Lifts / Escalators under CTH 8431. Pursuant to an audit conducted, the Department issued a Show Cause Notice dated 27.06.2022 (SCN) under Section 28 (4) of the Customs Act 1962 invoking the extended period of limitation, alleging that the goods Angle Steel, Belt, Bolt and Nut, Brush, Chain, Clamp, Clip, Door Lock, Fish Plate, Hinge, Push B
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